Customs law of the European Union

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Summary: The book gives a practical overview of the customs and trade laws of the European Union. The new edition takes into account the recent entry into force of the Union Customs Code (EU Reg. No. 952/2013 of 9 October 2013 - UCC), declining all the procedural and substantive innovations. In this regard, the text contemplates the global reconsideration of the customs relationship due to the introduction of the new Union institutes and special regimes, as well as the electronic clearance systems ECS (Export Control System) and EMCS (Excise Movement Control System), on the subject of excise duties. Great importance was still given to the peculiarities of the AEO (Authorized Economic Operator) regime and to the exclusive opportunities that now the particular status - together with that of CTP (Certified Taxable Person) will be able to be granted only to companies certified in international transactions, due to the new provisions of the UCC. The text illustrates practical cases on controversial aspects of the application of the Union rule, such as royalties on imports, the regulation of "virtual" deposits, the determinations of origin

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Summary: The book gives a practical overview of the customs and trade laws of the European Union. The new edition takes into account the recent entry into force of the Union Customs Code (EU Reg. No. 952/2013 of 9 October 2013 - UCC), declining all the procedural and substantive innovations. In this regard, the text contemplates the global reconsideration of the customs relationship due to the introduction of the new Union institutes and special regimes, as well as the electronic clearance systems ECS (Export Control System) and EMCS (Excise Movement Control System), on the subject of excise duties. Great importance was still given to the peculiarities of the AEO (Authorized Economic Operator) regime and to the exclusive opportunities that now the particular status - together with that of CTP (Certified Taxable Person) will be able to be granted only to companies certified in international transactions, due to the new provisions of the UCC. The text illustrates practical cases on controversial aspects of the application of the Union rule, such as royalties on imports, the regulation of "virtual" deposits, the determinations of origin